Superbonus, what does a “functionally independent” real estate unit mean? Along with standalone access, this is one of the main features that a single family building must have in order to apply the cap discount. To illustrate the determining factors for identifying these two elements, the Revenue Agency responds to Request No. 115 dated February 16, 2021.
Super bonusWhat does loneliness mean? Functionally independent However Independent access? They are two main features to get to Maxi discount 110% To which you are entitled to benefit from beneficial expenditures for implementing interventions to improve energy efficiency, static consolidation, or earthquake risk reduction that are performed in single-family buildings.
To illustrate how he is getting to know themRevenue Agency With th Answer to question No. 115 of February 16, 2021. Either way, the answer is in Paragraph 1 bis of Article 119 of the Releasing Decree.
The starting point for focusing on the two definitions comes, as usual, with the taxpayer.
Superbonus, what does a functionally independent unit mean? the definition
Since he bought aIndependent real estate unit Who only shares black sanitation with another real estate unit, turns to the Revenue Agency to check if they can look into the matter. Functionally independent And access to Super bonus It was introduced by decree of restart.
With th Answer to question No. 115 of February 16, 2021The definition: a real estate unit At least three factories of exclusive ownership Among those are water, gas, electricity and heating.
As stated in the document, the Maxi discount It is up to specific intervention expenditures for Energy rehabilitation And to getAdoption of earthquake resistance measures for buildings, So-called leadership interventions, but also for Action pull, Or more interventions that are performed with the first, which must be implemented:
- On common parts of residential buildings in residential units (driving and towing);
- it’s a Single family residential buildings And related dependencies (driving and towing);
- On functionally independent residential real estate units with one or more independent access from outside located inside multi-family buildings and related dependencies (driving and towing);
- On individual residential real estate units and related equipment inside residential buildings (broken down only).
In any case to get to Maxi discount Condition of existence Functionally independentAlone is not enough.
The text reads:
“A single family building means one property unit
Exclusive, functionally independent which it has One or more independent access From the outside and assigned to a house One family unit“.
Superbonus, a Functionally Independent Real Estate Unit and Independent Access: Revenue Clarifications
How to recognize, therefore, too Having independent access from outside?
We mean a Independent accessNot common in other real estate units, Closed From a gate or front door that allows access from the street, the patio, or the park, even if it is not an exclusive property.
This is the answer that comes from Read Paragraph 1 bis of Article 119 of the Ordinance on Restarting.
This is the definition that the revenue agency is trying to clarify further with some Practical examples:
- Access to the property directly from a public or private road or a shared time road or a corridor (courtyard, garden, external staircase) shared in other properties overlooking the street or from a common but not exclusive (for example pastures), public or private and / Or the exclusive ownership of the owner of the real estate unit upon the respective arrival is not relevant;
- The possibility of access to the property from a private road to other properties burdened with easement that serves the property.
More details at Answer to question No. 115 of February 16, 2021.
- Revenue Agency – in response to Request No. 115 dated February 16, 2021
- : Superbonus – Functionally Independent Real Estate Unit – Article 119, Paragraph 1 – bis of Decree-Law May 19, 2020, No. 34 (decree of restart).
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